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    <title>2000 (1) TMI 60 - HIGH COURT AT CALCUTTA</title>
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    <description>An adequate statutory appeal to the Commissioner of Customs barred writ intervention, so the High Court declined to examine the valuation dispute or the scope of the Deputy Commissioner&#039;s order. Questions concerning CIF valuation, the importer&#039;s relationship with its principals, and whether any loading applied were treated as matters for the departmental appellate forum, not writ jurisdiction. The Court also rejected speculation about the impugned phraseology affecting all imports, noting that no such implementation had occurred. The writ petition was therefore dismissed, leaving the petitioner at liberty to pursue the appellate remedy in accordance with law.</description>
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    <pubDate>Tue, 18 Jan 2000 00:00:00 +0530</pubDate>
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      <title>2000 (1) TMI 60 - HIGH COURT AT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=45822</link>
      <description>An adequate statutory appeal to the Commissioner of Customs barred writ intervention, so the High Court declined to examine the valuation dispute or the scope of the Deputy Commissioner&#039;s order. Questions concerning CIF valuation, the importer&#039;s relationship with its principals, and whether any loading applied were treated as matters for the departmental appellate forum, not writ jurisdiction. The Court also rejected speculation about the impugned phraseology affecting all imports, noting that no such implementation had occurred. The writ petition was therefore dismissed, leaving the petitioner at liberty to pursue the appellate remedy in accordance with law.</description>
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